RAJASTHAN SALES TAX ASSESSMENT AND RECOVERY VALIDATING ACT, 1958

Act No. 44 of 1958

03rd December, 1958

An Act to validate the assessment as well as consequent recovery of the tax leviable under the Rajasthan Sales Tax Act, 1954, in respect of goods delivered in the State by dealers having no place of business therein and subsequently sold by registered dealers having a place of business in the State for use or consumption therein. BE it enacted by the Rajasthan State Legislature in the Ninth Year of the Republic of India as follows:--

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S.1 Short title

This Act may be called the Rajasthan Sales Tax Assessment and Recovery Validating Act, 1958.

S.2 Interpretation

In this Act, unless the subject or context otherwise requires--

• (i) "Act" means the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954) and includes the rules made thereunder, and
• (ii) words and expressions defined in the Act, wherever used herein, have the meanings assigned to them by the Act.

S.3 Meaning of first sale or first point sale in respect of certain transactions

For the purpose of the assessment as well as consequent recovery of the tax leviable under the Act before the 6th day of June, 1957--

• (a) the delivery of goods made in the State as a direct result of sale by a dealer not having a place of business therein, whether such dealer is or is not registered in the State, shall not be deemed to be or ever to have been the first sale in the State of such goods, and
• (b) in every such case as aforesaid a sale, made first after such delivery, by a registered dealer having a place of business in the State shall be deemed, for the purpose of levying the tax at the first point in the series of successive sales within the State of the goods so delivered, to be and ever to have been the first sale of such goods, notwithstanding anything to the contrary contained in the Act or in any other law for the time being in force or in any judgment, decision, decree, order or document.

S.4 Validation of assessments and recoveries of sales tax in certain cases

Notwithstanding anything to the contrary contained in the Act or in any other law for the time being in force or in any judgment, decision, decree or document but subject to the provisions of section 5--

• (i) every assessment of the tax leviable under the Act at the first point in a series of successive sales, made before the sixth day of June, 1957 in accordance with the provisions of section 3, shall be deemed to have been validly made,
• (ii) all recoveries made heretofore in pursuance of such assessment shall be deemed to have been lawfully made,
• (iii) such tax for any period previously to the said day may, if not already assessed, hereafter be assessed in accordance with the provisions of section 3, and
• (iv) any amount due in pursuance of an assessment referred to in clauses (i) and (iii) and remaining unpaid may hereafter be recovered from the person so assessed in accordance With law.

S.5 Savings

If, for any period till the sixth day of September, 1955 a dealer such as is referred to in clause (a) of section 3 shall have been assessed to the tax leviable under the Act at the first point in a series of successive sales otherwise than in accordance with the provisions of section 3, then--

• (a) nothing therein contained shall apply to or in any way affect such assessment as well as the consequent recovery of the amount of the tax so assessed, and
• (b) any such amount remaining unpaid may hereafter be recovered from the person so assessed in accordance with law:

Provided that in every such case it shall not be lawful to assess the tax again in accordance with the provisions of section 3 in respect of the same or any subsequent sale of the same goods.

S.6 Repeal

The Rajasthan Sales Tax Assessment and Recovery Validating Ordinance, 1958 (Rajasthan Ordinance 12 of 1958) is hereby repealed but not so as to affect the previous operation of the provisions thereof.